Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 37 - AT - CustomsPenalty - smuggling - The importer had declared 13 types of ‘Wanli’ brand radial car tyres conforming to BIS standards and each bearing MRP, whereas, intelligence suggested that cargo contained branded tyres, without marking of MRP / BIS certification as required under law, for motor vehicles without declaring them with their correct value with the intent to evade customs duty - Held that: - Shri Inderjeet Singh was found actively involved in arranging an official address for Shivani Industries. He was also found to be the defacto importer arranging for CHA clearance, handling correspondence with shipping line, arranging forged indemnity bond, etc. The KYC documents were submitted to CHA by Inderjeet Singh. The above evidences clearly substantiate the role played by Shri Inderjeet Singh in the smuggling of goods - penalty on Shri Inderjeet upheld. Penalty on H.S. Chadda - Held that: - The investigation by the Department has established that Shri H S Chadha was the mastermind behind the smuggling of goods. He was administratively and financially controlling and supervising the whole scheme of things right from obtaining the IEC in the name of Shivani Industries through Inderjeet Singh. He was found to be closely monitoring all developments in the act of smuggling. He also mislead the department by providing false credentials of the supplier firm in Dubai From the fact that the details of all smuggled goods were found in Shri Chadha’s computer seized by the officials and also the fact that photos of the smuggled goods were taken with his mobile phone clearly proves that he was actively involved in the outright smuggling of goods for which Shivani Industries was the front - penalty upheld. Appeal dismissed - decided against appellant.
|